ACCA考試的知識點(diǎn)內(nèi)容有很多，要想更好的掌握確實(shí)不是一件簡單的事情，學(xué)員要想更好的理解并運(yùn)用ACCA考試的內(nèi)容，就應(yīng)該先去學(xué)習(xí)。那么，ACCA考試risk＆response怎么去學(xué)習(xí)？
ACCA考試risk＆response的內(nèi)容相對較多，學(xué)員在學(xué)習(xí)的時(shí)候可以根據(jù)自己的理解來進(jìn)行。下面是融躍小編整理的ACCA考試知識點(diǎn)的相關(guān)內(nèi)容：
戳：“各科必背定義+歷年真題中文解析+20年習(xí)題冊（PDF版）”
一、審計(jì)師的難處
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Risk：不熟悉accounting policy，使detection risk↑
Response：確保有經(jīng)驗(yàn)的團(tuán)隊(duì)；給足夠的時(shí)間讓團(tuán)隊(duì)obtain understanding of company and risk of material misstatement
2 審計(jì)時(shí)間短
Risk：reductions in time of audit will increase detection risk and place additional pressure on the team in obtaining sufficient and appropriate evidence.
Response：①財(cái)務(wù)總監(jiān)要確認(rèn)時(shí)間表，如果確定時(shí)間減少，則要增加預(yù)審（timetable should be confirmed by finance director.If it is to be reduced then consideration should be given to performing an interim audit to reduce the pressure of final audit）；②懷疑態(tài)度和警惕
3 系統(tǒng)關(guān)賬晚于年末
Risk：cut-off（截止日期）may be incorrect and purchase and payables would be over or understated.
Response：審計(jì)小組應(yīng)在年終后對交易進(jìn)行測試，以確保截止日期正確無誤（the audit team should undertake testing of transactions post year end to ensure the cut-off is correct）
二、WIP（在產(chǎn)品）（不確定完成程度）
Risk：If the percentage of completion is not accurate，則存貨會被高低估。
Response：①Discuss with management the process they will undertake to assess the percentage completion for work in progress at the year end.②obtain supporting documentation to determine how to calculate the percentage；③Consider whether independent expert is required.④If so，audit team need to assess the competence and capability of the expert.
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三、各種漏記錯(cuò)記
1 漏記和錯(cuò)記
Risk：比如使存貨被高估
Response：review相關(guān)科目+讓management remove錯(cuò)的+讓management 增加test to confirm effectiveness of control / ensure completeness and accuracy of data/ensure correctly record+重算金額
2 賬沒有人對，使payable被低估
（比如應(yīng)付賬款會計(jì)離職，導(dǎo)致supplier statement和payable ledger沒人對）
Risk：payable被低估，影響年底
Response：①test應(yīng)付賬款，perform供應(yīng)商賬單，特別注意應(yīng)付賬款完整性（audit team should increase their testing on trade payables at the year end, including performing supplier statement reconciliations, with a particular focus on completeness of trade payables）；②review不尋常的項(xiàng)目（review of this reconciliation with a focus on any unusual reconciling items.）
今天的分享就到這里，如果對2021年ACCA備考、報(bào)名、課程需求、資料等還有需要或不清楚的問題添加老師微信rongyuejiaoyu。
